{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30352","citation":"Rev. & Tax. Code, § 30352","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 5. Collection of Tax [30301. - 30358.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-5"},{"name":"ARTICLE 4. Miscellaneous Provisions [30351. - 30354.7.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-5/article-4"}],"history":"Added by Stats. 1959, Ch. 1040.","effective":null,"html":"<p>In all proceedings under this chapter the board may act on behalf of the people of the State of California.</p>","text":"In all proceedings under this chapter the board may act on behalf of the people of the State of California.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/miscellaneous-provisions-30352","source":"California Legislative Information bulk export (pubinfo)"}